If you want to obtain a job as an accountant working with one of the levels of government, you will be working in government accounting. There are three levels of accountant that you can advance through in this job, each one bringing with it more responsibilities and more complicated work. The entry-level position for a recent graduate with an accounting degree would be that of Accountant 1. The duties of this job are moderately complex and enough to help the new accountant to get acquainted with applying the theories learned in university to real life applications. In this job you will review and supervise the work of one or more accounting clerks.
This entry-level job allows you to really get a taste of what government accounting is all about. You will liaison with other governmental offices and gather financial data needed by the senior accountants and managers to make budgetary decisions. You will also examine expenditures to accuracy and compliance with government regulations and compose various types of correspondence. You will also review the general ledgers prepared by the accounting clerks and supervise an accounting investigation office if you notice any inconsistencies or suspicious areas.
At the second level of government accounting, in your work as an accountant, you will have more advanced duties such as planning and directing the activities of entry-level accountants. You may assume responsibility for the accounting procedures of a federally or state funded project. You will also be involved in establishing controls for internal auditing and supervise the personnel involved in entering financial data into the computer database. Since there are many types of federal and state grants, part of your responsibility may be the monitoring and granting of these funds to the appropriate organizations.
The higher level of entry-level accounting jobs in government accounting is an advanced one that brings with it administrative duties. In this position, the scope of your duties will include the direction and coordination of a centralized accounting system for the government agency or office in which you work. You may be involved in preparing annual budgets, performing cost accounting duties, or monitoring new accounting systems. This could also mean that you have to train the office staff in the use of these new systems. Although you will be expected to supervise and direct the junior staff, you will also have a supervisor in the form of a senior accountant.
By working up through the levels for accountants in government accounting, you can further complement your knowledge base of accounting principles and methods. You will be able to work in all accounting areas in this job and so gain the information you need about each one to decide whether you would like to specialize in a specific accounting area. You also gain the work experience you need to become eligible to write the CPA exam or qualify for another certification in government accounting. Through your work, you may develop an interest in auditing, for example, and decide to pursue courses that will help you become a certified auditor. You may like the investigative side of accounting and want to specialize in forensic accounting and investigate fraud cases. All of these areas of accounting will allow you to advance within the ranks of government accounting or allow you to move into managerial positions in the private sector.
